As of the July, 2022, release via CMS

GOOD SHEPHERD MEDICAL CENTER

CMS id: 450032
700 E. MARSHALL AVENUE, LONGVIEW TX 75601. County: GREGG
System: CHRISTUS HEALTH
CBSA: Longview, TX

The 327-bed, acute-care hospital had $-38,547,646 in net service to patients*, with a total profit margin of 7.90020% in fiscal year 2021, the latest year available.
It spent 10.86% of its operating expenses on uncompensated care and reported $529,727 in Medicaid shortfall.

* For more about Net Service to Patients and operating revenue, please the finance section below.

Note: Medians are from acute-care hospitals with "complete" fiscal years. For more about how we calculated medians and cost reports in general, please click here.

Details

	2017	2018	2019	2020	2021
# of days in fyear	365	365	273	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	366 118	332 118	263 119.5	254 118	238 119
Total beds Median	472 162	428 162	361 162	349 162	327 163.5
FTEs Median	463.20 788.06	1,778.05 793.42	1,936.20 806.03	1,923.29 787.61	1,688.99 804.34

Finances As they appear in worksheet G3 of the cost reports.

Note: Net Patient Revenue is considered operating revenue, which means Net Service to Patients is considered operating profit. Click here for more about cost report financials

Hospital cost reports are an enormously complicated dataset. There are whole organizations and an offical CMS vendor dedicated to helping researchers work with the data.
It's important to understand that hospital financials in cost reports are not organized in the same as other sources such as annual financial reports to bond holders.

The biggest difference is the concept of operating revenue and profit. Net Service to patients (NS2P), which is the sum of net patient revenue minus operating expenses, is considered the equivalent of operating profit according to the Medicaid and CHIP Payment and Access Commission (MACPAC). See the last paragraph of "Primary Data Sources" on page 55 of Annual Analysis of Disproportionate Share Hospital Allotments to States (PDF).

That would make Net Patient Revenue = operating revenue.

All this makes things challenging when comparing what's reported in cost reports to other sources. It becomes clearer when you consider that, beyond the purpose of reimbursement, cost reports are a tool for policymakers trying to understand the financial situation of a hospital doing the tasks specific to hospitals.

In other words, while a facility with a division that formulates drugs might include earnings from that as operating revenue in their corporate annual result, this is not central to the operations of a hospital caring for patients and so it is counted as "other income." (See below the financials section for more on "other income")

The healthcare consulting firm HMP, in a former partnership with Modern Healthcare, did develop a formula for estimating operating revenue closer to what one might find in other sources. We no longer use this for the following reasons:

The measure was not widely used beyond HMP and Modern Healthcare. Many hospitals had their own internal estimates of operating revenue and profit.
Because of this, there was confusion when reporting operating results for individual hospitals. There was often pushback when a facility's internal numbers did not match what Modern Healthcare was reporting.
The formula includes revenue from portions of the "other income" section, which may also include non-operating revenue. HMP themselves point out in a caveat on their site that they cannot exclude all non-operating revenue from their measure.

HMP's operating measure has proven problematic in the past for our reporting and the partnership with them ended years ago. It's best to not use a measure that we alone cannot defend.

	2017	2018	2019	2020	2021
Net patient revenue ? Median	88,188,917 150,932,746	332,207,040 158,950,878	299,497,418 168,696,998	379,193,417 163,454,693	434,743,140 186,589,412
Operating expenses Median	87,040,944 149,311,209	327,658,440 156,110,414	287,700,223 164,890,568	367,008,060 166,516,854	473,290,786 180,120,888
Net income from service 2 patients (NS2P) ? Median	1,147,973 -964,173	4,548,600 -643,601.5	11,797,195 -116,254	12,185,357 -5,025,862	-38,547,646 -1,284,564
NS2P margin ? Median	1.30% -0.62	1.37% -0.29	3.94% 0.18	3.21% -5.07	-8.87% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for GOOD SHEPHERD MEDICAL CENTER compared to all** acute-care hospitals, from CMS cost reports.
Note: NS2P is considered operating margin by MACPAC. The chart below is interactive: click or touch to see more.

* Data range does not show outliers, which fall beyond the minimum and maximum of the range.
** From cost reports with complete fiscal years. Number of acute-care hospitals available to calculate medians:

2017	2018	2019	2020	2021
3,157	3,092	3,050	3,052	2,566

	2017	2018	2019	2020	2021
Other income* Median Click here to show/hide details	5,615,121 5,089,215	41,673,425 4,572,541	7,794,102 5,268,134	13,873,317 13,092,619	79,145,900 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	207,633 199,009	453,877 206,870.5	428,497 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	201,446 299,524	-1,771,451 188,688.5	-1,637,463 370,813	1,106,524 309,361.5	179,407 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	13,762	24,615	20,222	0
⊳ Line 11: Rebates and refunds of expenses	0	625,574	990,018	625,183	0
⊳ Line 12: Parking lot receipts	0	0	0	0	0
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	0	693,338	132,638	212,535	37,943
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	0	0	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	9,219	5,827	2,121	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	5,557,129	3,569,170	2,813,126	2,484,570
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	30,119,829 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	5,413,675	6,218,392	4,255,420	8,665,109	76,443,980
Total income ? Median	6,763,094 6,586,430	46,222,025 6,767,106	19,591,297 8,419,950	26,058,674 8,094,175	40,598,254 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	14,154 89,880.5	2,600 106,761	0 31,473.5
Net income Median	6,763,094 6,043,842	46,222,025 5,845,112	19,577,143 7,606,259	26,056,074 7,283,041	40,598,254 14,957,241
Net margin Median	7.20981% 4.62%	12.36278% 4.42%	6.37087% 5.16%	6.62892% 5.2%	7.90020% 9.25%

* About "Other income": Other income, or line 25 in worksheet G3, is the sum of lines 6 through 24. It includes three lines that are considered non-operating revenue - contributions, investments and government appropriations. Medians are included for these three lines. It also contains items that are not central to providing healthcare, such as revenue from parking or gift shops.
"Sum Line 24" is a special case. Called "Other (specify)" in the cost reports, CMS allows for this line to be "subscripted," or divided into sublines like 002400, 002401, 002402. And hospitals do that, up to 100 lines, to detail income (and sometimes negative returns) that are otherwise not covered in the previous "other" lines. Therefore, "Sum Line 24" is the sum of all the lines 24.

Range* of total profit (loss) margins

= Total margin for GOOD SHEPHERD MEDICAL CENTER compared to all** acute-care hospitals, from CMS cost reports.
The chart below is interactive: click or touch to see more.

2017	2018	2019	2020	2021
3,157	3,092	3,050	3,052	2,566

Medicare revenue

Inpatient and outpatient revenue

	2017	2018	2019	2020	2021
All inpatient revenue Median Click here to show/hide details	14,662,792 23,241,334	74,359,808 23,709,545	56,873,195 24,248,380	71,619,910 22,858,541	74,573,869 23,620,613
"All inpatient revenue" is made up of any Medicare payments for routine inpatient, swingbed SNFs, TEFRA, IPF, IRF, inpatient long-term care, CAH and inpatient SNF facilities. Medians are only calculated when there are sufficient facilities reporting revenue.
⊳ Routine inpatient revenue ⊳ Median	13,567,679 21,577,146	67,375,423 22,041,594	50,463,273 22,722,063	64,538,623 21,570,441	67,116,948 22,140,684
⊳ Swingbeds ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Tax Equity and Fiscal Responsibility Act payments (TEFRA) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Inpatient psychiatric facility (IPF) ⊳ Median	0 1,845,420	0 1,757,392	0 1,738,842	0 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	1,095,113 3,535,627	6,984,385 3,746,588	6,409,922 3,782,288	7,081,287 3,865,578	7,456,921 3,983,889
⊳ Long-term care hospital (LTCH) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Critical-access hospitals ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Skilled-nursing facilities (SNF) ⊳ Median	0 1,203,033	0 1,215,295	0 1,313,657	0 1,365,298	0 1,179,746
All outpatient revenue Median Click here to show/hide details	6,324,254 11,160,864	28,075,751 11,987,345	23,402,200 12,926,866	32,291,970 11,884,480	32,291,061 13,145,163
"All outpatient revenue" is made up of any payments for routine outpatient, HHA, CMHC, rural health and other federally-qualified health clinics. Medians are only calculated when there are sufficient facilities reporting revenue.
⊳ Routine outpatient revenue ⊳ Median	6,292,098 10,918,923	28,075,751 11,706,976	23,402,200 12,615,917	32,291,970 11,458,116	32,291,061 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	0 1,282,808	0 1,407,728	0 1,341,512	0 1,407,046	0 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	32,156 618,038	0 697,279	0 690,232	0 684,010	0 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	0 --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	318,261 3,284,314	4,270,076 3,250,551	3,054,904 3,386,837	4,162,719 3,360,806	4,480,164 3,508,953
Disproportionate-share hospital (DSH) Median	454,653 594,888	1,834,853 595,761	1,162,243 577,894	1,011,598 542,168	1,833,065 549,667
Outlier Median	156,717 582,572	1,984,805 538,116	819,452 212,434	390,758 126,559	351,992 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	342,050 3,662,910	777,834 3,730,911	561,684 4,081,319	0 4,643,908	529,727 4,389,147
Charity care Median	1,053,530 2,654,636	53,508,345 2,940,659	28,359,171 3,380,215	47,478,423 3,488,738	43,053,431 3,233,405
Uncompensated care (UCC) Median	8,807,771 5,147,790	59,871,262 5,337,617	46,135,616 5,711,082	57,348,067 5,923,418	51,399,565 5,508,107
UCC as a % of operating expenses Median	10.12% 3.24	18.27% 3.12	16.04% 3.21	15.63% 3.3	10.86% 2.86
Total shortfall/UCC Median	9,149,821 9,489,989	60,649,096 9,424,297	46,697,300 10,120,158	57,348,067 11,171,337	51,929,292 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	31,252,774 52,142,039	116,300,785 54,485,252	96,177,537 57,395,589	124,933,463 58,830,919	123,020,214 61,722,907
Salaries as a % of operating expenses Median	35.91 36.68	35.49 36.56	33.43 36.37	34.04 35.93	25.99 35.24
Intern, resident salaries* Median	5,973 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	0 2,909,848
Contract intern, resident salaries* Median	0 1,251,927	2,460,300 1,186,494	1,458,000 1,204,885	2,421,640 1,279,653	2,088,000 1,469,317
Contract adjusted salaries, direct-care Median	455,971 1,449,244	6,152,680 1,475,986	3,162,432 1,563,078	4,863,195 1,721,954	30,413,109 2,991,828
Contract hours, direct-care Median	8,834.00 22,725	122,774.00 23,018.5	67,296.86 24,503.48	89,697.68 25,026.5	361,133.00 33,786
Contract wages, direct-care Median	51.62 64.67	50.11 64.53	46.99 65.06	54.22 68.97	84.22 88.94

* in an approved program

Return to top

Cost reports are self-reported by the facility, are subject to revision and should be considered preliminary.

* Net Service to patients (NS2P) equals net patient revenue minus operating expenses. NS2P is considered the equivalent of operating profit according to the Medicaid and CHIP Payment and Access Commission (MACPAC). See the last paragraph of "Primary Data Sources" on page 55 of Annual Analysis of Disproportionate Share Hospital Allotments to States (PDF).

About medians

Medians are calculated from reports with "complete" fiscal years, or reports with fiscal years of at least 300 days and no more than 420 days.

In cases where there are fewer than 50 values reported, medians are not calculated. For childrens' hospitals, it's when fewer than 20 are reported.

Web app by Tim Broderick | email.